DVT Invest: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DVT Invest
Largest movements
- Tangible fixed assets -€16,082
down €16,082 (-4.5%), from €356,876 to €340,794
of which Land and buildings: -€14,499
- Receivables within one year +€6,520
up €6,520 (+187%), from €3,481 to €10,001
of which Trade receivables: +€6,519
- Debts after one year -€23,801
down €23,801 (-8.1%), from €295,207 to €271,405
- Other debts +€10,000
up €10,000, from €0 to €10,000
- Gross operating margin +€3,162
up €3,162 (+14.5%), from €21,734 to €24,896
- Financial charges -€322
down €322 (-6.1%), from €5,271 to €4,949
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,718 | €354,932 | -€11,786 | -3.2% |
| Fixed assets | 21/28 | €356,876 | €340,794 | -€16,082 | -4.5% |
| Tangible fixed assets | 22/27 | €356,876 | €340,794 | -€16,082 | -4.5% |
| Land and buildings | 22 | €354,677 | €340,178 | -€14,499 | -4.1% |
| Furniture and vehicles | 24 | €2,199 | €616 | -€1,583 | -72.0% |
| Current assets | 29/58 | €9,842 | €14,138 | +€4,296 | +43.6% |
| Amounts receivable within one year | 40/41 | €3,481 | €10,001 | +€6,520 | +187% |
| Trade receivables | 40 | €3,481 | €10,000 | +€6,519 | +187% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €4,940 | €2,578 | -€2,362 | -47.8% |
| Deferred charges and accrued income | 490/1 | €1,421 | €1,559 | +€138 | +9.7% |
| Total equity and liabilities | 10/49 | €366,718 | €354,932 | -€11,786 | -3.2% |
| Equity | 10/15 | €41,615 | €43,362 | +€1,747 | +4.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,615 | €33,362 | +€1,747 | +5.5% |
| Amounts payable | 17/49 | €325,103 | €311,570 | -€13,533 | -4.2% |
| Amounts payable after more than one year | 17 | €295,207 | €271,405 | -€23,801 | -8.1% |
| Financial debts | 170/4 | €295,207 | €271,405 | -€23,801 | -8.1% |
| Amounts payable within one year | 42/48 | €29,897 | €37,315 | +€7,418 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €23,432 | €23,801 | +€370 | +1.6% |
| Trade debts | 44 | €3,469 | €1,762 | -€1,706 | -49.2% |
| Suppliers | 440/4 | €3,469 | €1,762 | -€1,706 | -49.2% |
| Taxes, remuneration and social security | 45 | €2,996 | €1,751 | -€1,245 | -41.6% |
| Taxes | 450/3 | €2,996 | €1,751 | -€1,245 | -41.6% |
| Other amounts payable | 47/48 | €0 | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €2,850 | +€2,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,082 | €16,082 | = | 0.0% |
| Other operating charges | 640/8 | €1,875 | €2,003 | +€128 | +6.8% |
| Gross operating margin | 9900 | €21,734 | €24,896 | +€3,162 | +14.5% |
| Operating profit (loss) | 9901 | €3,778 | €6,812 | +€3,034 | +80.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €5,271 | €4,949 | -€322 | -6.1% |
| Recurring financial charges | 65 | €5,271 | €4,949 | -€322 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,493 | €1,865 | +€3,358 | |
| Income taxes | 67/77 | - | €118 | +€118 | |
| Profit (loss) for the period | 9904 | -€1,493 | €1,747 | +€3,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,493 | €1,747 | +€3,240 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.